Results 41 to 50 of about 670 (114)
Accounting for Business Combinations (Topic 805)
This article discusses the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 805, as promulgated by the 2019 Accounting Standards Update (ASU) concerning Business Combinations. It focuses on revenue from contracts with customers.
Dahli Gray, Ruben Torres
openaire +2 more sources
Fifty years of accounting research in Brazil: main contributions and future directions
This study identifies the characteristics of the most impactful Brazilian scientific contributions to the qualified international accounting literature, 50 years after the creation of their first graduate program.
Sayuri Unoki de Azevedo +3 more
doaj +2 more sources
THE JOURNEY OF MANAGERIAL ACCOUNTING RESEARCH IN SINTA 4-INDEXED JOURNALS
Research Purposes. This study uses a bibliographical approach to describe managerial accounting research (MAR) intention in Indonesia. The research materials are pertinent publications that appeared in SINTA 4-indexed journals between 2011 and 2022 ...
Sihar Tigor Benjamin Tambunan +1 more
doaj +1 more source
Management accounting education. Analysis of the university offer in Colombia, Brazil and Spain
Management accounting is a field of knowledge which aims at supporting management in making decisions through the planning and control of resources, management and analysis of cost data; this is one of the areas of activity in accounting.
Alina Marcela Bustamante-Salazar
doaj +1 more source
Bilginin değeri; doğru, hızlı, zamanında ve uygulanabilir düzeyde üretilmesi ile artacaktır. Herhangi bir meslekle ilgili olarak sunulan teorik bilginin yeterliliği yanında, öğretilen konuların da uygulamada tercih edilme düzeyi önemlidir.
Mehmet Demi̇r
doaj +4 more sources
Perkembangan Penelitian Akuntansi Sektor Publik di Indonesia
ABSTRAK Penelitian ini bertujuan untuk memberikan gambaran terkait perkembangan penelitian akuntansi sektor publik di Indonesia. Metode yang digunakan dalam penelitian ini adalah charting the field.
Harumi Puspa Rizky, Doddy Setiawan
doaj +1 more source
Exploring accounting and AI using topic modelling
Murphy, Bríd +3 more
openaire +2 more sources
O presente trabalho pesquisou um grupo de contadores profissionais (não acadêmicos) da Região de Ribeirão Preto - Estado de São Paulo /Brasil e os professores dos cursos de graduação em contabilidade do Estado de São Paulo /Brasil para identificar e ...
José Dutra de Oliveira Neto +2 more
doaj +1 more source
A Concept Tree of Accounting Theory: (Re)Design for the Curriculum Development
This study contributes to both accounting and concept mapping literature through the depiction of a concept tree based on the Accounting Theory curriculum, which has undergone recent and rapid expansion of its knowledge and has hence outgrown the ...
Yining Zhou
doaj +1 more source
FEATURES OF STOCK AND INCOMPLETE PRODUCTION ACCOUNTING IN IFRS AND SNA
The article concerns the problems of financial reporting data use in the forming of key macroeconomic indicators. In the article the conceptual features of harmonized accounting systems are analyzed, the theoretical topics of stock and incomplete ...
M. Uspayeva
doaj

